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2002 (1) TMI 211 - CEGAT, KOLKATAExtract: .......s of provisions of Rule 57CC(9) in such type of cases. As such, we find that the matter also needs to be examined from this angle. 8. For the reasons recorded by us, we set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision in the light of the observations made by us in the preceding paragraphs.
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